Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - Tri

Central Excise - Demand of of interest and penalty - If by efflux of time and in absence of availability of extended per .....